Professor Ken Peasnell
DipBS, Sheffield, MSc, London, PhD, Lancaster, FCA
Distinguished Professor
Department
Accounting and Finance
Research Overview
Understanding the financial crisis and fixing the financial system. Usefulness of accounting data for equity valuation. The prudential control of financial institutions. Issues in financial reporting and financial statement analysis. Development of accounting thought.
Professional Role
Lancaster University committees: Professorial Pay Review Panel; Chairs and Readerships Committee; Research Committee; Research Ethics Committee
External Roles
Professorial Research Fellow, Institute of Chartered Accountants of Scotland. Member, Accounting Standards Board's Academic Advisory Panel.
Current Teaching
Accounting PhD Seminar.
Current Research
Market reaction to asset impairments by US banks. Asset reclassifications by European banks. Impact and usefulness of IFRS. Analysts' earnings forecasts and stock recommendations. Pension accounting. Measurement of financial performance. The conceptual framework for financial reporting.
Journal article (32)
Chapter (3)
Working paper (10)
Other report (1)
Selected publications (11)
View all publications (47)
Publications
- Peasnell K V and Hutton Will, 2011, 'Credit where it's due: How to revive bank lending to British Small and Medium Sized Entreprises'
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View PDF - Peasnell K V, O'Hanlon J F and Hsu A, 2011, 'Financial distress and the earnings-sensitivity-difference measure of conservatism', Abacus, vol 47, no. 3, pp. 284-314.
View details - Peasnell K V, Ashton D J and Wang P, 2011, 'Residual income models and inflation', European Accounting Review
View details - Peasnell K V, Landsman W R and Yeh S, 2011, 'Do investors understand really dirty surplus?', The British Accounting Review, vol 86, pp. 237-258.
View details - Peasnell K V and Kiosse P, 2009, 'Have changes in pension accounting changed pension provision?: a review of the evidence', Accounting and Business Research, vol 39, no. 3, pp. 255-267.
View details - Peasnell K V, Landsman W R and Shakespeare C, 2008, 'Are asset securitizations sales or loans?', The Accounting Review, vol 83, no. 5, pp. 1251-1272.
View details - Pope P F, Peasnell K V, Landsman W R and Yeh S, 2006, 'Which approach to accounting for employee stock options best reflects market pricing?', Review of Accounting Studies, vol 11, no. 2-3, pp. 203-245.
View details - Pope P F, Peasnell K V and McMeeking K P, 2006, 'The determinants of the UK Big Firm premium', Accounting and Business Research, vol 36, no. 3, pp. 207-231.
View details - Pope P F, Young S E and Peasnell K V, 2005, 'Board monitoring and earnings management: do outside directors influence abnormal accruals?', Journal of Business Finance and Accounting, vol 32, no. 7-8, pp. 1311-1346.
View details - Peasnell K V and O'Hanlon J F, 2004, 'Residual income valuation: are inflation adjustments necessary?', Review of Accounting Studies, vol 9, no. 4, pp. 375-398.
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The Treasury could significantly boost lending to SMEs by adopting an innovative approach to credit easing. 